Premier League

Man City Found Guilty of "Sham" Contracts and Misleading Accounts

 

Manchester City have been found guilty of the vast majority of the 115 charges brought against them by the Premier League, following one of the most significant disciplinary cases in English football history. An independent commission ruled that City were guilty on 114 of the 115 charges after a lengthy investigation into alleged financial breaches spanning nearly a decade.

The charges centre on the period between 2009-10 and 2017-18, a stretch during which City won three Premier League titles. At the heart of the case are allegations that City disguised owner funding as legitimate sponsorship revenue in order to appear compliant with the league's financial rules, effectively inflating their reported income. Investigators also examined claims that the club failed to accurately disclose payments made to players and to former manager Roberto Mancini, with some remuneration reportedly funnelled through arrangements resembling consultancy work for an Abu Dhabi-based company rather than being recorded as part of his City salary — arrangements described as effectively "sham" contracts designed to keep costs off the books.

Additional charges related to City's failure to cooperate fully with the Premier League's investigation between December 2018 and February 2023, as well as breaches of the league's Profit and Sustainability Rules and UEFA's Financial Fair Play regulations during the period in question.

The case, often dubbed the "trial of the century" in English football, followed a 12-week closed hearing before a three-person independent commission at London's International Dispute Resolution Centre, running from September to December 2024. Deliberations then continued for a further nine months before the panel finally delivered its findings.

The investigation was first triggered in 2018 after a German news outlet published leaked internal documents alleging financial irregularities at the club, prompting the Premier League to launch a formal inquiry. Charges were eventually issued in February 2023, nearly five years later.

No sanctions have yet been determined, as the disciplinary process is split into two separate stages: the commission first rules on guilt, with a further hearing required to decide on punishment. Possible sanctions being discussed range from substantial fines to points deductions, and in the most serious scenarios, relegation or the stripping of titles won during the period in question.

City are widely expected to appeal the verdict, with the club maintaining a position consistent with the statement it issued when the charges were first announced back in February 2023. The findings are likely to have significant implications not just for City, but for how football's financial regulations are enforced going forward, with several rival clubs already said to be considering compensation claims relating to the period in question.

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